South Dakota Requires Sales Tax License for Remote Sellers

Many remote sellers and marketplace providers must soon get a South Dakota sales tax license and pay sales tax. South Dakota enacted two economic nexus laws in response to the U.S. Supreme Court’s decision in South Dakota v. Wayfair.

South Dakota v. Wayfair Inc. Decision

In South Dakota v. Wayfair Inc., U.S. Supreme Court, Dkt. 17-494, June 21, 2018 (TAXDAY, 2018/06/22, S.1), the U.S. Supreme Court held that physical presence is no longer required to establish sales and use tax nexus.